NRS 371.090 - Computation of tax and penalty.

NV Rev Stat § 371.090 (2019) (N/A)
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In computing any tax or penalty imposed by the provisions of this chapter, a fraction of $1 shall be disregarded, unless it exceeds 49 cents, in which case it shall be treated as $1. Computation of any penalty shall be made from the fee after the same has been computed as provided in this section.

(Added to NRS by 1963, 1120)